United Cerebral Palsy Association of Greater Indiana

Nonprofit profile at a glance

EIN
350995988
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Indianapolis, IN, USA
Phone
3178714032
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nerve, Muscle and Bone Diseases

Official website

Reported finances

Revenue
$206,299
Expenses
$186,406
Assets
$1,725,147
Liabilities
$2,313

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Brian Richardson (President)

Highest reported compensation

  • Michael Foddrill (Executive Dir.): $70,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To advance the quality of life for people with cerebral palsy. UCPAGI is committed to advancing the independence, integration and inclusion of people with cerebral palsy and other disabilities within greater Indiana.

What it reported doing in 2021

Specific assistance; Providing new and recycled medical equipment to clients with cerebral palsy. Providing college scholarships to clients with cerebral palsy.

Operating model

Revenue model
Investment-supported. 67% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 85% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53%; rating input score 53
  • Program expense ratio: 44%; rating input score 44
  • Fundraising efficiency: $1.14 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.6%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 9.25; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 37.6%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -9.9% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -18.5% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 53% of revenue deployed · 44% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $82K in reported program spending
  • Leadership: top reported pay $70K · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.